林志軍教授，男，1985年獲得廈門大學(xué)經(jīng)濟(jì)學(xué)博士學(xué)位（中國(guó)第一位經(jīng)濟(jì)學(xué)及會(huì)計(jì)學(xué)博士）。現(xiàn)任澳門科技大學(xué)副校長(zhǎng)兼澳門科技大學(xué)商學(xué)院院長(zhǎng)，教授，2018年起擔(dān)任澳門科技大學(xué)副校長(zhǎng)。
工作經(jīng)歷
1983年—1988年執(zhí)教于廈門大學(xué)，1988年—1990年先后于美國(guó)斯坦福大學(xué)和伊利諾大學(xué)任訪問學(xué)者，1990年一1995年執(zhí)教于加拿大Lethbridge大學(xué)管理學(xué)院。2015年起擔(dān)任澳門科技大學(xué)商學(xué)院院長(zhǎng)，教授，協(xié)理副校長(zhǎng)。美國(guó)會(huì)計(jì)學(xué)會(huì)(AAA)、國(guó)際會(huì)計(jì)教育與研究學(xué)會(huì)(IAAER)、加拿大會(huì)計(jì)學(xué)會(huì)(cAAA)、北美中國(guó)會(huì)計(jì)教授會(huì)等學(xué)會(huì)成員，同時(shí)是美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(AIcPA)、中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(CICPA)成員。1982年以來，先后在中、美、加、英、日等國(guó)發(fā)表中、英文學(xué)術(shù)論文50余篇，出版會(huì)計(jì)專業(yè)著作、譯著和教材14部。
主要著作
《會(huì)計(jì)信息系統(tǒng)原理與應(yīng)用》，中國(guó)東北財(cái)經(jīng)大學(xué)出版社，1999
《會(huì)計(jì)資訊系統(tǒng)》（大學(xué)教材）臺(tái)灣五南圖書出版公司，1999
《中國(guó)會(huì)計(jì)與審計(jì)：變更與發(fā)展》（英文）英國(guó)ASHGATE國(guó)際出版公司1998
《管理會(huì)計(jì)》（大學(xué)教材），臺(tái)灣五南圖書出版公司，1997
《管理會(huì)計(jì)習(xí)題與解答》，臺(tái)灣五南圖書出版公司，1997
英文書籍章節(jié)：
“公司財(cái)務(wù)會(huì)計(jì)（香港）”載于《公司秘書手冊(cè)》（英文）THE TPH Publishing1998
“21世紀(jì)會(huì)計(jì)教育體制：加拿大經(jīng)驗(yàn)”載于《21世紀(jì)的會(huì)計(jì)教育：全球挑戰(zhàn)》（英文），美國(guó)會(huì)計(jì)學(xué)會(huì)（AAA），1996
主要英文論文：
“中國(guó)會(huì)計(jì)制度的變更：與國(guó)際會(huì)計(jì)準(zhǔn)則接軌”，載于《新興經(jīng)濟(jì)會(huì)計(jì)研究》（美國(guó)）NO 12000
“穩(wěn)健原則在中國(guó)會(huì)計(jì)實(shí)務(wù)應(yīng)用的實(shí)證分析”，載于《國(guó)際會(huì)計(jì)雜志》（美國(guó)）1999
“中國(guó)注冊(cè)會(huì)計(jì)師事業(yè)的發(fā)展”，載于《管理審計(jì)雜志》（英國(guó)）1998
學(xué)術(shù)成果 (最近 10 年)
期刊文章
Hu, J.S., J.B. Kin and Z.J. Lin, (2014) Does Timely Loss Recognition Improve the Board’s Ability to
Learn from Market Prices? Evidence from Worldwide CEO Turnover, The Journal of International
Accounting Research, (forthcoming)
Hu, J.S. and Z.Lin, (2014) The Implied Cost of 股權(quán) Capital, Corporate Investment and CEO Turnover,
Accounting and Finance, Vol. 54, (forthcoming)
Z.Jun Lin, Z. Yu, and L.Q. Zhang, (2014) 表演 outcomes of BSC application in hospital administration in China, China Economic Review, September, 2014, 30:1-15
Yang, S.Z., R. Yang, and Z.Jun Lin, (2014) Historical evolution of the balance sheet in the People’s
Republic of China, The Accounting Historians Journal, 41(1): 1-34
Z.Jun Lin, (2013) VAT Replacing Business Tax: A Major Tax Reform in China, The International Tax
Journal, Vol. 39 No. 2, 17-22
Zhang, L.; Z. Yu, and Z. Lin (2013), The Application of Balance Scorecard in Public Hospital
Administration in China, International Journal of Management: Theory and Applications, Vol.1, No.1,
23-34
Z.Jun Lin, and Ming Liu, (2013) The Effects of Managerial Shareholdings on Audit Fees: Evidence from
Hong Kong, International Journal of Auditing, 17 (3):227-245
Z.Jun Lin, and Zhimin Tian, (2012) Accounting Conservatism and IPO Underpricing: China Evidence,
Journal of International Accounting, Auditing and Taxation, Vol. 21 (2):127-144
Z.Jun Lin, and 金鐘炫 Zhang,(2011) Ethical Awareness of Chinese Business Managers and
Accountants and Their Views on Use of Off-book Accounts, Advances in Accounting Incorporating
Advances in International Accounting, Vol. 27(1), 143-155
H. Chen, Q. Tang, Y.Jiang and Z.Jun Lin, (2010) The Role of International Financial Reporting
Standards in Accounting Quality: Evidence from the European Union, Journal of International
Financial Management & Accounting, 21(3):221-278
Z.Jun Lin, and M.Liu, (2010) The Determinants of Auditor Switching from the 透視 of Corporate
Governance in China, Advances in Accounting, Incorporating Advances in International Accounting,
26:117-127
Z.Jun Lin, (2010) Audit Committee Essentials (Book Review), The International Journal of Accounting,
45(1): 136-140
Z.Jun Lin, M.Liu, and Z. Wang, (2009) Market Implications of the Audit Quality and Auditor Switches:
Evidence from China, Journal of International Financial 管理學(xué) & Accounting, 20(1): 35-78
Z.Jun Lin, and M.Liu, (2009) The Impact of Corporate Governance on Auditor Choice: Evidence from
China, Journal of International Accounting, Auditing and Taxation, 18 (1):44-59
Z.Jun Lin, and M.Liu, (2009) The Determinants of Auditor Switching from the 透視 of Corporate
Governance in China, Corporate Governance: An International Review, 17(4):476-491
Z.Jun Lin (2009) Value-added Tax in China and Its Reform, International Tax Journal, May-June 2009, 69-78
Z, Wang., Z. Lin, and S. Ju, (2009) “HealthSouth Corporation: The First Case Against a Company
under the Sarbanes-Oxley Act.” Journal of Business Case Studies, Volume 5, No.1, 9-18
林志軍, 劉明 (2008), 從公司治理的視角看中國(guó)上市公司審計(jì)師變更的影響因素, <<當(dāng)代會(huì)計(jì)評(píng)
論>>, 第1卷第2期, 1-24頁, (Contemporary Accounting Review, Vol.1, 二氧化氮, pp.1-24)
社會(huì)職務(wù)
林志軍擔(dān)任了中國(guó)會(huì)計(jì)學(xué)會(huì)海外學(xué)術(shù)交流委員會(huì)副主任委員、澳洲注冊(cè)管理會(huì)計(jì)師協(xié)會(huì)中國(guó)事務(wù)副主席，是國(guó)際會(huì)計(jì)教育與研究協(xié)會(huì)（IAAER）、美國(guó)會(huì)計(jì)學(xué)會(huì)（AAA）及其國(guó)際事務(wù)分會(huì)、北美中國(guó)會(huì)計(jì)教授會(huì)會(huì)員。
參考資料 >
林志軍澳門科技大學(xué)商學(xué)院院長(zhǎng).澳門科技大學(xué)官網(wǎng).2017-10-18
林志軍教授三月一日起 出任澳科大副校長(zhǎng).澳門科技大學(xué).2024-07-25